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2012 Tax Form 1040ez2012 tax form 1040ez 10. 2012 tax form 1040ez Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. 2012 tax form 1040ez The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. 2012 tax form 1040ez Definition of indoor tanning services. 2012 tax form 1040ez Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. 2012 tax form 1040ez The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). 2012 tax form 1040ez See regulations section 49. 2012 tax form 1040ez 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. 2012 tax form 1040ez File Form 720. 2012 tax form 1040ez The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. 2012 tax form 1040ez If the tax is not collected for any reason, the collector is liable for the tax. 2012 tax form 1040ez The collector is not required to make semimonthly deposits of the tax. 2012 tax form 1040ez Prev Up Next Home More Online Publications
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